🔔 VIETNAM CRYPTO TAX 2026 (QUICK SUMMARY)

1. What is Circular 32?
• Circular 32/2026/TT-BTC is just a guiding document
• Not a law, does not create tax obligations

👉 Must follow:
• Law > Resolution > Circular

2. When does the tax start?
• Personal income tax law amended 2025
⏰ Effective from: 01/07/2026

📌 Tax:
• 0.1% on each crypto transaction
• Is personal income tax

3. Do I have to pay tax now?

👉 NOT YET (before 01/07/2026)

4. 4 easy-to-understand scenarios

🔹 Before 01/07/2026
• No VN exchange → No tax
• Has VN exchange → May be deducted 0.1% at the exchange

🔹 After 01/07/2026
• No VN exchange → Self-declare & pay tax
• Has VN exchange → Exchange automatically deducts 0.1% (like stocks)

5. Understanding the correct 0.1% tax
• Is the only tax on transactions
• ❌ No additional taxes
• ⚠️ Exchange fees ≠ tax

6. Quick conclusion
• Before 01/07/2026 → Not mandatory to pay tax
• After 01/07/2026 → Mandatory to apply 0.1%
• Best → Trade through licensed exchanges to avoid self-declaration

Source: ThanTai Crypto